THE DELHI MOTOR VEHICLES TAXATION ACT, 1962 
_________ 
ARRANGEMENT OF SECTIONS 
__________ 

SECTIONS 

1. Short title, extent and commencement. 

2. Definitions. 

3. Levy of tax. 

4. Declaration and payment of tax. 

5. Issue of token. 

6. Additional declaration 

7. Liability for additional tax. 

8. Production of certificate of insurance. 

9.  Liability  to  pay  arrears  of  tax  of  person  succeeding  to  the  ownership,  possession  or  control  of 

motor vehicles. 

10. Refund of tax. 

11. Penalty payable when tax not paid. 

12. Arrears of tax and penalty recoverable as arrears of land revenue. 

13. Exemptions. 

14. Reduction of tax in cases of certain motor vehicles. 

15. Effect of payment of tax in other States with respect to motor vehicles brought into Delhi. 

16. Appeal. 

17. Powers of police officers and other officers. 

18. Penalty for incomplete and untrue declaration, etc. 

19. Other penalties. 

20. Utilization of the proceeds of tax. 

21. Trial of offences. 

22. Protection for bona fide acts. 

23. Power to make rules. 

24. Repeal. 

25. Amendment of section 184, Act 66 of 1957. 

SCHEDULE I. 

SCHEDULE II. 

1 

THE DELHI MOTOR VEHICLES TAXATION ACT, 1962 

ACT NO. 57 OF 1962 

[15th December, 1962.] 

An Act to impose a tax on motor vehicles in the Union territory of Delhi and for other matters 

connected therewith. 

BE it enacted by Parliament in the Thirteenth Year of the Republic of India as follows:— 

1. Short title, extent and commencement.—(1) This Act  may  be called the Delhi Motor Vehicles 

Taxation Act, 1962. 

(2) It extends to the whole of the Union territory of Delhi. 

(3) It shall come into force on such date1 as the 2[Administrator] may, by notification in the Official 

Gazette, appoint. 

 2. Definitions.—In this Act, unless the context otherwise requires— 

3[(a) “Administrator” means the Administrator of Delhi appointed by the President under  article 

239 of the Constitution;] 

(b) “Delhi” means the Union territory of Delhi; 

(c) “prescribed” means prescribed by rules made under this Act; 

(d) “quarter” means a period of three months commencing on the first day of April, the first day 

of July, the first day of October or the first day of January in each year; 

(e) “registered owner” means the person in whose name a motor vehicle is registered under the 

Motor Vehicles Act, 1939 (4 of 1939); 

(f) “tax” means the tax levied under this Act; 
(g)  “taxation  authority”  means  any  person  or  authority  appointed  by  the 2[Administrator]  by 
notification  in  the  Official  Gazette  to  exercise  the  powers  and  perform  the  duties  conferred  or 
imposed upon a taxation authority by or under this Act; 

(h) “token”  means a  ticket  to  be  displayed  on  a  motor  vehicle as  an  indication  that  the tax  has 

been duly paid or that no tax is payable; 

(i) “year” means the financial year; 

(j) all words and expressions used, but not defined in this Act, and defined in the Motor Vehicles 

Act, 1939 (4 of 1939), shall have the meanings respectively assigned to them in that Act. 
3. Levy of tax.— 4[(1) Subject to the other provisions of this Act, on and from the commencement of 

the Delhi Motor Vehicles Taxation (Amendment) Act, 1989, there shall be levied and collected on— 

(a) all motor vehicles described in column (1) of Part A of Schedule I and used or kept for use in 

Delhi, a tax at the rate specified in the corresponding entry in column (2) of the said Part; 

(b) all motor vehicles described in column (1) of Part B of Schedule I and used or kept for use in 

Delhi— 

(i)  on  their  first  registration  in  Delhi,  a  one  time  tax  at  the  amount  specified  in  the 

corresponding entry in column (2) of the said Part; 

1. 1st April, 1963, vide notification No. G.S.R. 1254 (E), dated 18th September, 1962, see Gazette of India, Extraordinary, 

Part II, sec. 3 (i). 

2. Subs. by Act 17 of 1983, s. 2, for “Chief Commissioner” (w.e.f. 1-12-1983). 
3. Subs. by s. 3, ibid., for clause (a) (w.e.f. 1-12-1983). 
4. Subs. by Act 25 of 1989, s. 2, for sub-section (1) (w.e.f. 1-2-1990). 

2 

                                                           
(ii) the same having been earlier registered in Delhi or in any other State, then having regard 
to the month of their first registration in Delhi or, as the case may be, in that other State, a one 
time tax at the amount specified in the respective columns (3) to (14) of Part C of Schedule I: 

Provided  that  where  such  motor  vehicles  are  more  than  ten  years  old  from  the  date  of  their  first 
registration,  the  owners  thereof  shall  present  the  registration  certificates  of  such  motor  vehicles  to  the 
taxation authority for an endorsement therein to the effect that the motor vehicles are more than ten years 
old and their use or keeping for use in Delhi do not attract any tax.] 

1[(2) The Administrator may, by notification in the Official Gazette, increase from time to time, the 

rate specified in Schedule I in relation to any motor vehicles: 

Provided that the rate as so increased shall in no case exceed the rate as so specified by more than 

twenty-five per cent. thereof:] 

2[Provided  further  that  any  such  increase  shall  not  apply  in  respect  of  a  motor  vehicle  specified  in    

Part B of Schedule I on which one time tax has been levied and collected.] 

4.  Declaration  and  payment  of  tax.—(1)  Every  registered  owner  or  person  having  possession  or 
control  of  a  motor  vehicle  used  or  kept  for  use  in  Delhi  shall  fill  up  and  sign  a  declaration  in  the 
prescribed  form  stating  the  prescribed  particulars  and  shall  deliver  the  same  to  the  taxation  authority 
within the prescribed time. 

(2) The  tax to  which  a registered  owner or  person  having  possession  or control  of  a  motor  vehicle 

appears by such declaration to be liable under section 3 shall be paid by him,— 
3[(a) where such vehicle is described in Part A of Schedule I,— 

(i) for a year at the rate specified in the corresponding entry in column (2) thereof (hereinafter 

referred to as the annual rate); or 

(ii) for one or more quarters, at one-fourth of the annual rate for each quarter; or 

(iii) for any period less than a quarter expiring on the last day of the quarter, at one-twelfth of 

the annual rate for each complete month or part thereof included in such period; or 

(b) where such vehicle is described in Part B of Schedule I, a one time tax at the amount specified 
in the corresponding entry in column (2) in the said Part or, as the case may be, the amount specified 
in the respective columns in Part C.] 

 (3) The tax shall be paid within such time and in such manner as may be prescribed. 

(4) In calculating the tax due for any period less than one year, fraction of a rupee shall be counted as 

a rupee. 

5. Issue of token.—(1) When a person pays the amount of tax leviable under section 3 in respect of 
any  motor  vehicle  or  proves  to  the  satisfaction  of  the  taxation  authority  that  no  such  tax  is  payable  in 
respect of such vehicle, the taxation authority shall,— 

(a) issue to  such  person  a token  in the  prescribed form  specifying  therein the  period  for  which 

such tax has been paid or that no such tax is payable, and 

(b)  specify  in  the  certificate  of  registration  granted  in  respect  of  the  vehicle  under  the  Motor 
Vehicles Act, 1939 (4 of 1939), or in the case of vehicles not registered under that Act, in a certificate 
in such form as may be prescribed, that the tax has been paid for the period specified under clause (a) 
or that no tax is payable in respect of that vehicle, as the case may be. 

(2)  No  motor  vehicle  liable  to  tax  under  this  Act  shall  be  used  or  kept  for  use  in  Delhi  unless  the 
registered owner or the person having possession or control of such vehicle has obtained a valid token in 
respect of that vehicle, and that token is displayed on the vehicle in the prescribed manner. 

1. Ins. by Act 17 of 1983, s. 4 (w.e.f. 1-12-1983). 
2. The proviso added by Act 25 of 1989, s. 2 (w.e.f. 1-2-1990).  
3. Subs. by s. 3, ibid., for clauses (a), (b) and (c) (w.e.f. 1-2-1990).  

3 

                                                           
6. Additional declaration.—(1) When a motor vehicle used or kept for use in Delhi is altered or is 
proposed to be used in such manner as to render the registered owner or the person who has possession or 
control of such vehicle liable to the payment of additional tax under section 7, such owner or person shall 
fill  up,  sign  and  deliver  in  the  manner  provided  in  sub-section  (2),  an  additional  declaration  and  shall, 
along with such additional declaration (accompanied by the certificate of registration in respect of such 
motor vehicle), pay to the taxation authority an additional tax payable under that section which he appears 
by such additional declaration to be liable to pay in respect of such vehicle. 

(2) The additional declaration shall be in the prescribed form containing the prescribed particulars and 
shall  be  delivered  to  the  taxation  authority  after  being  duly  filled  up  and  signed  within  the  prescribed 
time.  The  additional  declaration  shall  indicate  clearly  also  the  nature  of  alteration  made  in  the  motor 
vehicle or, as the case may be, the altered use to which the vehicle is proposed to be put. 

(3)  On  receipt  of  the  additional  tax  under  sub-section  (1),  the  taxation  authority  shall  issue  to  the 
registered owner or the person who has possession or control of the vehicle, a fresh token in place of the 
original token and shall cause an entry of such payment to be made in the certificate of registration. 

7. Liability for additional tax.—When any motor vehicle in respect of which a tax for any period is 
payable or has been paid, is altered during such period, or proposed to be used during such period in such 
manner as to cause the vehicle to become a vehicle in respect of which a higher rate of tax is payable, the 
registered owner or the person who has possession or control of the vehicle, shall, in addition to the tax, if 
any,  due  from  him  for  that  period,  be  liable  to  pay  for  the  unexpired  portion  of  such  period  since  the 
vehicle is altered or proposed to be used, an additional tax of a sum equal to the difference between the 
amount  of  tax  payable  for  such  unexpired  portion  at  the  higher  rate  and  the  rate  at  which  the  tax  was 
payable or paid before the alteration or use of the vehicle for that portion; and until such additional tax 
has been paid, the taxation authority shall not grant a fresh token in respect of the vehicle so altered or 
proposed to be so used. 

Explanation—In calculating the unexpired portion under this section any broken period in a month 

shall be considered as a full month. 

8. Production of certificate of insurance.—Every registered owner or person having possession or 
control of a motor vehicle shall, at the time of making payment of the tax, produce before the taxation 
authority  a  valid  certificate  of  insurance  in  respect  of  the  vehicle  complying  with  the  requirements  of 
Chapter VIII of the Motor Vehicles Act, 1939 (4 of 1939). 

9. Liability to pay arrears of tax of person succeeding to the ownership, possession or control of 
motor  vehicles.—(1)  If  the  tax leviable in respect  of  any  motor  vehicle remains  unpaid  by  any  person 
liable for payment thereof and such person before having paid the tax has transferred the ownership of 
such  vehicle  or  has  ceased  to  be  in  possession  or  control  of  such  vehicle,  the  person  to  whom  the 
ownership of the vehicle has been transferred or the person who has possession or control of such vehicle 
shall be liable to pay the said tax to the taxation authority. 

(2) Nothing contained in this section shall be deemed to affect the liability to pay the said tax of the 

person who has transferred the ownership or has ceased to be in possession or control of such vehicle. 

1[10.  Refund  of  tax.—(1)  When  any  person  who  has  paid  the  tax  in  respect  of  a  motor  vehicle 
produces before the taxation authority a certificate signed by the registering authority stating that the tax 
token  and  the  certificate  of  registration  issued  in  respect  of  such  vehicle  have  been  surrendered  on  the 
date specified by the registering authority in his certificate, such person shall, on an application made in 
that behalf to the taxation authority and subject to such conditions as may be prescribed, be entitled to a 
refund,— 

(a) in a case where payment of tax has been made in accordance with clause (a) of sub-section (2) 
of section 4, for each complete month of the period for which such tax has been paid and which is 
unexpired on the date on which the tax token and the certificate of registration were surrendered, of 
an amount equal to one-twelfth of the annual tax payable in respect of such vehicle; and 

1. Subs. by Act 25 of 1989, s. 4, for section 10 (w.e.f. 1-2-1990).  

4 

                                                           
(b) in a case where payment of tax has been made in accordance with clause (b) of sub-section (2) 

of section 4, at the rates specified in Schedule IA. 

(2) When any person has paid the tax in respect of a motor vehicle and the vehicle is removed outside 
Delhi before the expiry of the period for which the tax has been paid and taxed in another State or the 
registration of such vehicle is cancelled before the expiry of the period for which the tax has been paid, 
such  person  shall,  on  an  application  made  in  that  behalf  to  the  taxation  authority  and  subject  to  such 
conditions as may be prescribed, be entitled to a refund,— 

(a) in a case where payment of tax has been made in accordance with clause (a) of sub-section (2) 
of  section  4,  for  each  complete  month  of  the  period  for  which  such  tax  has  been  paid,  and  during 
which the vehicle was removed from Delhi or such vehicle’s registration is cancelled, of an amount 
equal to one-twelfth of the annual tax payable in respect of such vehicle; and 

(b) in a case where payment of tax has been made in accordance with clause (b) of sub-section (2) 

of section 4, at the rates specified in Schedule IB. 

(3)  Where  the  rates  of  tax  leviable  under  Part  B  of  Schedule  I  are  increased  by  notification  in  the 
Official Gazette under sub-section (2) of section 3, the Administrator may, from time to time, by the same 
notification  or  by  a  separate  notification  in  the  Official  Gazette,  correspondingly  increase  the  rates  of 
refund payable under this section and the refund of tax payable in respect of the vehicles registered on or 
after the date of such notification shall be at such increased rates.] 

11.  Penalty  payable  when  tax  not  paid.—When  any  registered  owner  or  any  person  who  has 
possession or control of any motor vehicle used or kept for use in Delhi is in default in making a payment 
of the tax the taxation authority may direct that, in addition to the amount of arrears, a sum not exceeding 
the annual tax payable in respect of such vehicle shall be recovered from him by way of penalty: 

Provided that before giving any such direction the registered owner or such person shall be given a 

reasonable opportunity of being heard. 

12. Arrears of tax and penalty recoverable as arrears of land revenue.—(1) Any tax due and not 
paid as provided for by or under this Act and any sum directed to be recovered by way of penalty under 
section 11 shall be recoverable in the same manner as an arrear of land revenue. 

(2)  The  motor  vehicle  in  respect  of  which  the  tax  is  due  or  in  respect  of  which  any  sum  has  been 
directed  to  be  recovered  as  penalty  under  section  11,  or  its  accessories  may  be  distrained  and  sold  in 
pursuance of this section whether or not such vehicle or accessories is or are in the possession or control 
of the person liable to pay the tax or penalty. 

13.  Exemptions.—(1)  Where  the  registered  owner  or  the  person  having  possession  or  control  of  a 
motor vehicle is an agriculturist and that motor vehicle has been designed for agricultural operations and 
is used solely for such operations in relation to his own land then, that vehicle shall be exempt from the 
payment of the tax. 

Explanations.—For  the  purposes  of  this  sub-section  the  expression  “agricultural  operations” 

includes,— 

(i) tilling, sowing, harvesting, crushing of any agricultural produce or any other similar operation 

carried out for the purpose of agriculture; 

(ii) transport of manure, seeds, insecticides and other like articles required for work in the land 

from the market to the land; and 

(iii) transport of any agricultural produce from the land to the place of storage or from the place 

of storage to the market. 

(2)  When  the  registered  owner  or  the  person  having  possession  or  control  of  a  motor  vehicle  has 
given previous intimation in writing to the taxation authority that the motor vehicle would not be used in 
any  public  place  for  a  particular  period,  being  not  less  than  one  month,  and  deposits  the  certificate  of 
registration of such motor vehicle with the taxation authority and obtains an acknowledgement therefor 
from that authority, he shall be exempt from the payment of the tax for that period. 

5 

(3) Where the 1[Administrator] is of opinion that it is necessary or expedient in the public interest so 
to do, he may, by notification in the Official Gazette, and subject to such conditions as he may specify in 
the  notification,  exempt  either  totally  or  partially  any  class  of  motor  vehicles  other  than  those  falling 
under sub-section (1) or any  motor vehicles belonging to any class of persons from the payment of the 
tax. 

14. Reduction of tax in cases of certain motor vehicles.—Where the registered owner of a motor 

vehicle  used  or  kept  for  use  in  Delhi  is  a  co-operative  society  registered  under  any  law  relating  to                       
co-operative societies for the time being in force, the tax payable in respect of that motor vehicle shall be 
one half of the rates specified in Schedule I, if the taxation authority is satisfied, after such enquiry as it 
deems fit that,— 

(i) the co-operative society is solely enagaged in the business of transport of goods or passengers 

or both from one place to another in motor vehicles; 

(ii) at least seventy-five per cent. of the members of the co-operative society are its employees; 

(iii) at least fifty per cent. of the members of the co-operative society are not related to each other; 

and 

(iv)  the  motor  vehicle  is  used  or  kept  for  use  exclusively  for  the  purpose  of  the  co-operative 

society. 

Explanation—For the purposes of this section a member shall be deemed to be related to any other 
member if that member is the husband, wife, brother or sister or any lineal ascendant or descendant of 
that other member. 

15. Effect of payment of tax in other States with respect to motor vehicles brought into Delhi.—
Where in respect of a motor vehicle the tax payable under the law relating to taxation on motor vehicles 
in force in any State has been paid in that State for any period and that motor vehicle is brought into Delhi 
for use during that period, then,— 

(i) no tax under this Act shall be payable in respect of that motor vehicle; and 

(ii) the token issued in that State in respect of that motor vehicle shall be deemed to be a token 

issued under this Act, 

for such period or for a period of ninety days from the date on which the motor vehicle is brought into 
Delhi, whichever is shorter: 

Provided  that the registered  owner  or  the  person  having  possession  or  control of  the  motor  vehicle 

complies with the provisions of sub-section (1) of section 4. 

16.  Appeal.—(1)  Any  person  who  is  aggrieved  by  any  order  or  direction  of  the  taxation  authority 
may file an appeal before such person or authority, in such manner, within such time and on payment of 
such fees, as may be prescribed. 

(2) The appeal shall be heard and decided in such manner as may be prescribed. 

(3) Every decision on such appeal shall be final and shall not be called in question in any court of 

law. 

17. Powers of police officers and other officers.—Any police officer in uniform, not below the rank 

of Sub-Inspector or any other officer prescribed in this behalf may— 

(a) enter at any time between sunrise and sunset any premises where he has reason to believe that 

a motor vehicle is kept, or, 

(b) require the driver of any motor vehicle in any public place to stop such vehicle and cause it to 

remain stationary so long as may reasonably be necessary, 

for the purpose of satisfying himself that the amount of the tax in respect of such vehicle, has been paid. 

1. Subs. by Act 17 of 1983, s. 2, for “Chief Commissioner” (w.e.f. 1-12-1983).  

6 

                                                           
 18. Penalty for incomplete and untrue declaration, etc.—Whoever— 

(a)  delivers  in  respect  of  a  motor  vehicle  a  declaration  or  additional  declaration  wherein  the 

particulars required by or under this Act to be therein set forth are not fully and truly stated, or 

(b)  obstructs  any  officer  in  the  exercise  of  the  powers  conferred  by  clause  (a)  of  section  17  or 
fails to stop the motor vehicle when required to do so by such officer under clause (b) of that section, 

shall on conviction be punishable— 

(i)  with  fine  which  may  extend  to  a  sum  equal  to  the  annual  tax  payable  in  respect  of  such 

vehicle; and 

(ii) in the event of such person having been previously convicted of an offence under this section, 
with fine which may extend to a sum equal to twice the annual tax payable in respect of such vehicle. 

19.  Other  penalties.—Whoever  contravenes  any  of  the  provisions  of  this  Act  or  the  rules  made 
thereunder other than those punishable under section 18 shall on conviction be punishable with fine which 
may extend to one hundred rupees and in the event of such person having been previously convicted of an 
offence under this section, with fine which may extend to two hundred rupees. 

1[20. Utilization of the proceeds of tax.—The proceeds of the tax collected under this Act (which 
shall form part of the Consolidated Fund of India) reduced by the cost of collection as determined by the 
Central Government shall, if Parliament by appropriation made by law in this behalf so provides, be paid 
to,— 

(i)  the  Municipal  Corporation  of  Delhi  established  under  section  3  of  the  Delhi  Municipal 

Corporation Act, 1957 (66 of 1957); 

(ii) the  New  Delhi  Municipal  Committee  established  under  section  11 of the  Punjab Municipal 

Act, 1911 (Punjab Act 3 of 1911), as extended to Delhi; and 

(iii) the Cantonment Board, Delhi, constituted under the Cantonments Act, 1924 (2 of 1924), 

for the performance of their respective functions under the said Acts and the payment shall be made in 
such proportion as may be prescribed.] 

21.  Trial  of  offences.—No  court  inferior  to  that  of  a  magistrate  of  the  second  class  shall  try  an 

offence punishable under this Act. 

22. Protection for  bona fide acts.—No prosecution, suit or other proceedings, shall lie against the 
taxation authority or any other authority for anything in good faith done or intended to be done under this 
Act. 

23.  Power  to  make  rules.—(1)  The  2[Administrator] may,  subject  to  the  condition  of  previous 

publication, make rules for carrying out the purposes of this Act. 

(2)  In  particular  and  without  prejudice 

to 

the  generality  of 

the  foregoing  provision, 

the 2[Administrator] may make rules for all or any of the following matters, namely:— 

(a) the time within which, and the manner in which, the tax shall be paid; 

(b) the form of declaration and additional declaration, particulars to be stated therein and the time 
within which the declaration or additional declaration shall be delivered under section 4 or section 6, 
as the case may be; 

(c)  the  form  of  the  tax  token  and  the  manner  in  which  the  tax  token  shall  be  displayed  in  the 

motor vehicle under section 5; 

(d) the conditions subject to which refund of tax may be allowed under section 10; 

1. Subs. by Act 36 of 1965, s. 2, for section 20 (w.e.f. 27-11-1965).  
2. Subs. by Act 17 of 1983, s. 2, for “Chief Commissioner” (w.e.f. 1-12-1983).  

7 

 
                                                           
(e)  the  authority  before  which,  the  manner  in  which,  the  time  within  which  and  the  fee  on 
payment of which, an appeal may be filed and the manner in which such appeal shall be heard and 
decided under section 16; 

(f) the issue of duplicate tokens and of certified copies of the records of the taxation authority and 

the fees chargeable therefor; 

(g) any other matter which is to be, or may be prescribed. 

1[(3)  Every  rule  made  under  this  section  and  every  notification  issued  under  sub-section  (2)  of   
section 3 2[and sub-section (3) of section 10] shall be laid, as soon as may be, after it is made or issued, 
before  each  House  of  Parliament,  while  it  is  in  session  for  a  total  period  of  thirty  days  which  may  be 
comprised in one session or in two or more successive sessions, and if, before the expiry of the session 
immediately following the session or the successive sessions aforesaid, both Houses agree in making any 
modification  in  the  rule  or  notification,  or  both  Houses  agree  that  the  rule  should  not  be  made  or  the 
notification should not be issued, the rule or notification shall thereafter have effect only in such modified 
form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be 
without prejudice to the validity of anything previously done under that rule or notification.] 

24. Repeal.—(1) On and from the commencement of this Act, the Acts specified in Schedule II shall 

stand repealed. 

(2) The repeal of the said Acts by sub-section (1) shall not affect,— 

(a) the previous operation of the said Acts or anything duly done or suffered thereunder; or 

(b) any right, privilege, obligation or right conferred, accrued or incurred under any of the said 

Acts; or 

(c)  any  penalty,  forfeiture  or  punishment  incurred  in  respect  of  any  offence  committed  against 

any of the said Acts; 

(d)  any  investigation,  legal  proceedings  or  remedy  in  respect  of  any  such  right,  privilege, 

obligation, liability, penalty, forfeiture or punishment as aforesaid; 

and any such investigation, legal proceeding or remedy may be instituted, continued or enforced and any 
such penalty, forfeiture or punishment may be imposed as if the said Acts had not been repealed. 

(3) Subject to the provisions contained in sub-section (2) and notwithstanding the repeal of the Punjab 

Motor Vehicles Taxation Act, 1924 (Punjab Act 4 of 1924), as extended to Delhi,— 

(i) every declaration delivered under that Act in respect of any motor vehicle shall be deemed to 

be a declaration delivered under this Act; and 

(ii)  every  token  issued  under  that  Act  and  valid  immediately  before  the  commencement  of  this 
Act, shall continue to be valid after such commencement for the unexpired portion of the period for 
which it has been issued. 

25. Amendment of section 184, Act 66 of 1957.— In the Delhi Municipal Corporation Act, 1957, 

for section 184, the following section shall be substituted, namely:— 

“184.  Central  Government 

to  pay  proceeds  of  entertainment  and  betting 

taxes 

to              

Corporation.—The  proceeds  of  the  entertainment  and  betting  taxes  collected  in  Delhi  under  the 
provisions, of the U. P. Entertainment and Betting Tax Act, 1937 (U.P. Act 8 of 1937), as extended to 
Delhi (which shall form part of the Consolidated Fund of India) reduced by the cost of collection as 
determined  by  the  Central  Government  shall,  if  Parliament  by  appropriation  made  by  law  in  this 
behalf so provides, be paid to the Corporation for the performance of its functions under this Act.”. 

1. Subs. by Act 17 of 1983, s. 5, for sub-section (3) (w.e.f. 1-12-1983).  
2. Ins. by Act 25 of 1989, s. 5 (w.e.f. 1-2-1990).  

8 

 
 
                                                           
  1[SCHEDULE I 

(See section 3) 

Description of motor vehicle 

Annual rate of tax for each motor vehicle 

(1) 

(2) 

Rupees 

GROUP A.—Motor vehicles fitted solely with pneumatic   

                      tyres 

I. 

Motor vehicles (including tricycles) used for transport or 
haulage  of  goods  or  materials,  the  registered  laden 
weight of which— 

(a) does not exceed one tonne  .  .  .  .  .  .  .  .  .  .  .  .  .   

.  .  Two hundred and twenty 

(b) exceeds one tonne but does not exceed two tonnes 

.  .  Three hundred and ten 

(c) exceeds two tonnes but does not exceed four tonnes  

.  .  Four hundred and seventy 

(d) exceeds four tonnes but does not exceed six tonnes 

.  .  Six hundred and thirty 

(e) exceeds six tonnes but does not exceed eight tonnes 

.  .  Seven hundred and eighty 

(f) exceeds eight tonnes but does not exceed nine tonnes 

.  .  Nine hundred and forty 

(g) exceeds nine tonnes but does not exceed ten tonnes 

.  .  Eleven hundred 

(h) exceeds ten tonnes 

.  . The rate specified in (g) above plus one hundred 
and fifty-six rupees for every one tonne or part 
thereof in addition to ten tonnes. 

II. 

Additional tax payable in respect of vehicles referred 
to in Item I, used for drawing trailers— 

(a) for each trailer the registered laden weight of which 
does not exceed two tonnes 

(b)  for  each  trailer  the  registered  laden  weight  of 
which exceeds two tonnes: 

Provided  that  two  or  more  vehicles  shall  not  be 
chargeable  under  this  Item  in  respect  of  the  same 
trailer. 

III.  Motor  vehicles  (including  tricycles)  plying  for  hire 

and used for the transport of passengers, when— 

  One hundred and fifty 

  Three hundred 

(a)  licensed  to  carry,  in  all  not  more  than  two 

One hundred 

passengers (excluding driver) 

(b) licensed to carry, in all  more than two but not  more 
and 

(excluding  driver 

four  passengers 

than 
conductor) 

(c) licensed to carry, in all more than four passengers 
but  not  more  than  six  passengers  (excluding 
driver and conductor) 

(d) licensed to carry, in all  more than  six passengers 
but not more than eighteen passengers (excluding 
driver and conductor) 

(e)  licensed  to  carry  more  than  eighteen  passengers 

(excluding driver and conductor) 

1. Subs. by Act 25 of 1989, s. 6, for Schedule I (w.e.f. 1-2-1990).  

9 

Two hundred 

Three hundred and seventy-five 

  Six hundred and thirty 

The  rate  specified  in  (d)  above  plus  ninety  four 
rupees  for  every  passenger  in  addition  to 
eighteen passengers. 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
  
  
  
 
 
                                                           
Description of motor vehicle 

                       (1) 

Annual rate of tax for each motor vehicle 

(2) 

Rupees 

IV. 

Motor  vehicles  owned  by  Airline  Companies  or 
Corporations for carrying passengers and staff— 
(a)  the  seating  capacity  of  which  does  not  exceed  four 

(excluding driver) 

Two hundred 

(b)  the  seating  capacity  of  which  exceeds  four  but  does 

Three hundred and seventy-five 

not exceed six (excluding driver) 

(c)  the  seating  capacity  of  which  exceeds  six  but  does 

Six hundred and thirty 

not exceed eighteen (excluding driver) 

(d) the seating capacity of which exceeds eighteen 

 V. 

Break-down vans used for towing disabled vehicles and 
tower wagons used for maintenance of overhead electric 
lines 

The rate specified in (c) above plus ninety four 
rupees  for  every  person  in  addition  to 
eighteen persons. 
Three hundred and ten 

GROUP B.—Motor vehicles other than those fitted solely  

The  rates  shown  in  Group  A  in  this  Part  plus 

                    with pneumatic tyres 

fifty per cent. thereof. 

Description of motor vehicle 

                         (1) 

PART B 

Rupees 

Amount 

(2) 

GROUP A—Motor vehicles fitted solely with pneumatic   

                     tyres— 

I.  Motor  cycles  and  tricycles  (including  motor  scooters 
and cycles with attachment for propelling the same by 
mechanised power)— 

(a) motor cycles, scooters (flat rate) . . . . .  . . . . . . . .   

. . Four hundred 

(b) scooterettes and autocycles (flat rate). . . . .. . . . . 

. . Two hundred 

(c) tricycles (flat rate). . . . . . . . . . . . . . . . . . . . . . . . . 

. . Five hundred 

(d)  motor  vehicles  specified  in  (a)  or  (c)  above  used 

The rate specified in (a) or (c) above plus one hundred 

for drawing a trailer or side car 

II  Motor  vehicles  (adapted  and  used  for  invalids)  the 
registered  unladen  weight  of  which  does  not  exceed 
three hundred kilograms 

III  Motor vehicles other than those liable to tax under the 
foregoing  provisions  of  this  Schedule  the  registered 
unladen weight of which— 

and fifty rupees 

One hundred 

(a) does not exceed one thousand kilograms. . . . . . . 

. . One thousand two hundred and fifty 

(b)  exceeds  one  thousand  kilograms  but  does  not 

One thousand and six hundred 

exceed one thousand and five hundred kilograms 

(c) exceeds one thousand and five hundred kilograms 
but does not exceed two thousand kilograms 

(d) exceeds two thousand kilograms. . . . . . . . . . . . . . . 

Two thousand and three hundred 

. . The amount specified in (c) above plus one thousand 
and five hundred for every one thousand kilograms 
or  part  thereof  in  addition  to  two  thousand 
kilograms. 

10 

 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Description of motor vehicle 

(1) 

Amount 

(2) 

Rupees 

IV  Additional  tax  payable  in  respect  of  vehicles  referred 
to in Item III if such vehicles are used for drawing 
trailers— 

(a)  for  each  trailer  the  registered  unladen  weight  of 

Six hundred 

which does not exceed one tonne 

(b)  for  each  trailer  the  registered  unladen  weight  of 

One thousand and two hundred 

which exceeds one tonne: 

Provided that two or more vehicles shall not be 
chargeable under this Item in respect of the same 
trailer. 

GROUP  B.—Motor  vehicles  other  than  those  fitter  solely  with 

The  amount  shown  in  Group  A  of  this  Part  plus  fifty 

pneumatic tyres. 

per cent. thereof. 

NOTE:—The registered unladen weight of motor vehicles shall be as specified in the certificate of registration. 

PART C 

Group A of Part B—Amount on motor vehicles specified in Items— 

I(a) 

I(b) 

I(c) 

I(d) 

II 

 III(a) 

III(b) 

III(c) 

III(d) 

IV(a) 

IV(b) 

Sl. 

No
. 

Age 
the 
of 
motor  vehicle 
from  the  month 
of 
first 
registration 

(1) 

(2) 

(3) 

(4) 

(5) 

(6) 

(7) 

Rs.  

Rs. 

Rs. 

Rs. 

Rs. 

(8) 

Rs. 

(9) 

Rs. 

(10) 

Rs. 

(11 

Rs. 

360 

180 

450 

135 

90 

1125 

1440 

2070 

1350 

(12) 

(13) 

Rs. 

540 

Rs. 

1080 

Group B of Part B 

Motor vehicles 

(14) 

Rs. 

The  amount  shown 

for  Goup  A  Motor 

vehicles  plus  fifty 

per cent. thereof. 

01  more 
year 
more 
years 

than  one 
not 
but 
two 
than 

02  more 

two 
than 
years  but  not 
more  than  three 
years 

03  more  than  three 
years  but  not 
more  than  four 
years 

04  more  than  four 
years  but  not 
more  than  five 
years 

05  more  than  five 
years  but  not 
than  six 
more 
years 

06  more 

than  six 
years  but  not 
more  than  seven 
years 

320           160 

400 

120 

80 

1000 

1280 

1840 

1200 

480 

960 

280 

140 

350 

105 

70 

875 

1120 

1610 

1050 

420 

840 

240 

120 

300 

90 

60 

750 

960 

1380 

900 

360 

720 

200 

100 

250 

75 

50 

625 

800 

1150 

750 

300 

600 

160 

80 

200 

60 

40 

500 

640 

920 

600 

240 

480 

11 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

07  more  than  seven 

(3) 

120 

(4) 

60 

(5) 

150 

(6) 

45 

(7) 

30 

(8) 

375 

(9) 

480 

(10) 

690 

(11 

450 

(12) 

180 

(13) 

360 

(14) 

years  but  not 

more  than  eight 

years 

08  more  than  eight 

80 

40 

100 

30 

20 

250 

320 

460 

300 

120 

240 

years  but  not 

more  than  nine 

years 

09  more  than  nine 

40 

20 

50 

15 

10 

125 

160 

230 

150 

60 

120 

years  but  not 

more 

than 

ten 

years 

10  more 

than 

ten 

Nil 

Nil 

Nil 

Nil 

Nil 

Nil 

Nil 

Nil 

Nil 

Nil 

Nil 

years  

NOTES:—1. The amount indicated in column (6) is in addition to the amount specified in column (3) or (5).  

2. The amount indicated in column (11) is for every one thousand kilograms or part thereof and in addition to the amount 

specified in column (10). 

3. The amount indicated in column (12) or (13) is in addition to the amount specified in column (8), (9), (10) or (11). 

SCHEDULE IA 
[See section l0 (I)(b)] 
GROUP A.—Motor vehicles fitted solely with pneumatic tyres 
PART 1.—Motor cycles, tricycles (including motor scooters and cycles with attachment for propelling the same by 
mechanised power) 

                                                         Rate of refund per quarter or part thereof 

If after registration the vehicle is 
not used for a quarter or more 
and its age from the month of 
first registration is—  

Motor 
cycles, 
scooters 

Scooterettes, 

Tricycles 

autocycles 

Vehicles  specified  in  column  (3)  or 
(5)  used  for  drawing  a  trailer  or  side 
car (for side car) 

Sl. 

No.  

(1) 

(2) 

01 

one year or less 

02 

03 

04 

05 

06 

07 

08 

09 

more than one year but not more 
than two years 

more than two years but not more 
than three years 

more  than  three  years  but  not 
more than four years 

more  than  four  years  but  not 
more than five years 

more than five years but not more 
than six years 

more than six years but not more 
than seven years 

more  than  seven  years  but  not 
more than eight years 

more  than  eight  years  but  not 
more than nine years 

10 

more than nine years 

(5) 
Rs. 

6.00 

6.00 

6.00 

6.00 

6.00 

6.00 

6.00 

6.00 

6.00 

Nil 

(3) 
Rs. 

5.00 

5.00 

5.00 

5.00 

5.00 

5.00 

5.00 

5.00 

5.00 

Nil 

(4) 
Rs. 

2.50 

2.50 

2.50 

2.50 

2.50 

2.50 

2.50 

2.50 

2.50 

Nil 

12 

(6) 
Rs. 

1.75 

1.75 

1.75 

1.75 

1.75 

1.75 

1.75 

1.75 

1.75 

Nil 

 
 
 
 
 
 
 
 
 
 
 
 
Sl. 

No. 

(1) 

01 

02 

03 

04 

05 

06 

07 

08 

09 

10 

Sl. 
No. 

(1) 

01 
02 

PART II.—Motor vehicles (adapted and used for invalids) the registered unladen weight of which does not exceed three 

hundred kilograms 

If after registration the vehicle is not used for a quarter or more and 
its age from the month of first registration is— 

Rate of refund per quarter 

(2) 

one year or less .    .    .    .    .    .    .    .    .    .    .   .   .   .   .    .    .    . 

more than one year but not more than two years  .    .    .   .   .    .    . 

more than two years but not more than three years   .    .   .   .    .    . 

more than three years but not more than four years  .    .   .   .    .    . 

more than four years but not more than five years.   .    .   .   .    .    . 

more than five years but not more than six years.     .    .   .   .    .    . 

more than six years but not more than seven years.  .    .   .   .    .    . 

more than seven years but not more than eight years.    .   .   .    .    . 

more than eight years but not more than nine years   .    .   .   .    .    . 

more than nine years 

Rs. 

(3) 

1.25 

1.25 

1.25 

1.25 

1.25 

1.25 

1.25 

1.25 

1.25 

Nil 

PART III.—Motor vehicles other than those liable to tax under Part I or Part II 

If  after  registration  the  vehicle 
is not used for a quarter or more 
and  its  age  from  the  month  of 
first registration is— 

(2) 

one year or less 

more  than  one  year  but  not 
more than two years 

    03 

more  than  two  years  but  not 
more than three years 

 04 

 05 

 06 

 07 

 08 

 09 

more  than  three  years  but  not 
more than four years 

more  than  four  years  but  not 
more than five years 

more  than  five  years  but  not 
more than six years 

more  than  six  years  but  not 
more than seven years 

more  than  seven  years  but  not 
more than eight years 

more  than  eight  years  but  not 
more than nine years 

 10 

more than nine years 

Rate of refund per quarter when the registered unladen weight of the vehicle 

does not exceed  

1000 kgs. 

exceeds 1000 kgs. 
but  does  not  exceed 
1500 kgs. 

exceeds  1500  kgs. 
but does not  
exceed 2000 kgs. 

exceeds  2000  kgs.  the 
in 
amount  specified 
this  column 
for 
is 
every 1000 kgs. or part 
and 
thereof 
in 
the  rate 
to 
addition 
specified in column (5) 

is 

(5) 

Rs. 

28.75 
28.75 

28.75 

28.75 

28.75 

28.75 

28.75 

28.75 

28.75 

Nil 

(6) 

Rs. 

18.75 
18.75 

18.75 

18.75 

18.75 

18.75 

18.75 

18.75 

18.75 

Nil 

(3) 

Rs. 

15.50 

15.50 

15.50 

15.50 

15.50 

15.50 

15.50 

15.50 

15.50 

Nil 

(4) 

Rs. 

20.00 
20.00 

20.00 

20.00 

20.00 

20.00 

20.00 

20.00 

20.00 

Nil 

13 

 
 
 
 
 
 
 
 
 
 
PART 1V.—Additional tax payable in respect of vehicles referred to in Part III if such vehicles are used for drawing trailers 

If after registration the motor vehicle is not used for a 
quarter  or  more  and  its  age  from  the  month  of  first 
registration is— 

For each trailer the registered unladen weight of which 

does not exceed one tonne  

exceeds one tonne 

Sl. 
No. 

(1) 

(2) 

01 

one year or less  .    .    .   .   .    .    .    .    .    .    .    . 

02  more than one year but not more than two years.  .    . 

03  more than two years but not more than three years .   .  

04  more than three years but not more than four years.   . 

05  more than four years but not more than five years.     . 

06  more than five years but not more than six years.   .    . 

07  more than six years but not more than seven years .   . 

08  more than seven years but not more than eight years.  . 

09  more than eight years but not more than nine years.  . 

10  more than nine years .    .    .    .    .    .     .      .     .     .   

(3) 

Rs. 

7.50 

7.50 

7.50 

7.50 

7.50 

7.50 

7.50 

7.50 

7.50 

Nil 

(4) 

Rs, 

15.00 

15.00 

15.00 

15.00 

15.00 

15.00 

15.00 

15.00 

15.00 

Nil 

GROUP B.—Motor vehicles other than those fitted solely with pneumatic tyres 

The rate shown in Group A plus fifty per cent. thereof. 

Explanation.—ln this Schedule “quarter” means a period of three months commencing on the first day of the month following the month 
in which the intimation of non-use of the vehicle on which the lumpsum tax has been levied and collected is given by the 
owner to the taxation authority. 

SCHEDULE IB 

[See section 10(2)(b)] 

GROUP A.—Motor cycles fitted solely with pneumatic tyres 

PART 1.—Motor cycles, tricycles (including motor scooters and cycles wilh attachment for propelling the same by mechanised power 

Sl. 
No. 

If  after  registration,  removal  or  cancellation  of 
registration  of  vehicle  takes  place  and  its  age  from 
the month of first registration is— 

Rate of refund 

Motor cycles, 
scooters 

Scooterettes, 
autocycles 

Tricycles 

Vehicles  specified  in 
column  (3)  or  (5) 
used  for  drawing  a 
trailer or side car (for 
side car) 

(1) 

(2) 

01 

one year or less .    .    .    .    .     .    .      .    .    .     .      

02  more than one year but not more than two years   . 

03  more than two years but not more than three years. . 

04  more than three years but not more than four years.  

05  more than four years but not more than five years. . 

06  more than five years but not more than six years.   . 

07  more than six years but not more than seven years. . 

08  more than seven years but not more than eight years 

09  more than eight years but not more than nine years. 

10  more than nine years .    .    .    .    .    .    .    .   .    .  . 

(3) 

Rs. 

360 

320 

280 

240 

200 

160 

120 

80 

40 
Nil 

14 

(4) 

Rs. 

180 

160 

140 

120 

100 

80 

60 

40 

20 
Nil 

(5) 

(6) 

Rs. 

450 

400 

350 

300 

250 

200 

150 

100 

50 
Nil 

Rs. 

135 

120 

105 

90 

75 

60 

45 

30 

15 
Nil 

 
 
 
 
 
 
 
 
 
 
PART II.-Motor vehicles (adapted and used for Invalids) the registered unladen weight of which does not exceed three hundred kilograms 

Sl. 
No. 

(1)  

If  after  registration,  removal  or  cancellation  of  registration  of  motor  vehicles  (adapted  and  used  for 

Rate of refund 

invalids) takes place and its age from the month of first registration— 

(2) 

(3) 

Rs.  

01 

one year or less .     .      .      .       .       .       .     .      .      .        .       .       .     .     .       .       .      .       .                               

90 

02  more than one year but not more than two years.      .     .        .       .      .     .       .      .      .     .       . 

03  more than two years but not more than three years .     .       .        .        .      .      .      .       .       .     .    

04  more than three years but not more than four years .     .       .       .       .      .      .      .       .      .      .     

05  more than four years but not more than five years .      .        .       .      .       .      .      .       .      .      .     

06  more than five years but not more than six years  .      .         .        .      .       .     .     .       .      .       . 

07  more than six years but not more than seven years.      .        .        .       .       .      .      .       .      .     . 

08  more than seven years but not more than eight years.   .        .        .       .       .      .      .       .      .     .  

09  more than eight years but not more than nine years.     .        .        .       .       .      .      .       .      .      . 

80 

70 

60 

50 

40 

30 

20 

10 

10  more than nine years.      .        .        .       .       .      .      .       .      .      .      .        .        .       .       .       

Nil 

PART III.—Motor vehicles other than those Iiable to tax under Part I or Part II 

Sl.  
No. 

If  after  registration,  removal  or  cancellation  of 
registration of vehicles takes place and its age from 
the month of registration— 

Rate of refund per year when the registered unladen weight of the 
vehicle 

does 
not 
exceed  1000 
kgs. 

exceeds 
1000 
kgs. 
but does not 
exceed 
1500 kgs.  

exceeds 1500 kgs. 
but 
not 
does 
exceed 2000 kgs. 

exceeds 2000 kgs.  the 
amount  specified 
in 
for 
is 
this  column 
every 1000 kgs. or part 
and 
thereof 
in 
addition 
the  rate 
to 
specified in column (5) 

is 

(1) 

(2) 

(3) 

Rs. 

01 

one year or less .    .    .     .     .      .      .     .      .     .      

1125 

02  more than one year but not more than two years .  . 

1000 

03  more than two years but not more than three years. 

04  more than three years but not more than four years. 

05  more than four years but not more than five years . 

06  more than five years but not more than six years . 

07  more than six years but not more than seven years. 

08  more than seven years but not more than eight years 

09  more than eight years but not more than nine years. 

10  more than nine years.    .    .    .    .    .    .    .     .     . 

875 

750 

625 

500 

375 

250 

125 

Nil 

15 

(4) 

Rs. 

1440 

1280 

1120 

960 

800 

640 

480 

320 

160 

Nil 

(5) 

Rs. 

2070 

1840 

1610 

1380 

1150 

920 

690 

460 

230 

Nil 

(6) 

Rs. 

1350 

1200 

1051 

900 

750 

600 

450 

300 

150 

Nil 

 
 
 
 
 
 
 
 
 
 
PART IV.—Additional tax payable in respect of vehicles referred to in Item VII—if such vehicles are used for drawing trailers 

If after registration, removal or cancellation for 
registration of a vehicle takes place and its age 
from the month of first registration is— 

Rate of refund 

For each trailer the registered exceeds one tonne laden weight of which 
does not exceed one tonne 

Sl.  
No. 

(1) 

(2) 

01 

one year or less.    .     .    .      .      .     .      .      .      .       

02  more than one year but not more than two years    . 

03  more than two years but not more than three years. 

04  more than three years but not more than four years. 

05  more than four years but not more than five years. 

06  more than five years but not more than six years  . 

07  more than six years but not more than seven years. 

08  more than seven years but not more than eight years 

09  more than eight years but not more than nine years. 

10  more than nine years .    .    .     .    .    .    .    .    .    . 

(3) 

Rs. 

540 

480 

420 

360 

300 

240 

180 

120 

60 

Nil 

(4) 

Rs. 

1080 

960 

840 

720 

600 

480 

360 

240 

120 

Nil 

GROUP B.—Motor vehicles other than those fitted solely with pneumatic tyres. The rate shown in Group A  plus fifty per cent. 

thereof.’.

16 

 
 
SCHEDULE II 

[See section 24(1)] 

1. The Punjab Motor Vehicles Taxation Act, 1924 (Punjab Act 4 of 1924) as extended to Delhi. 

2. The Punjab Motor Vehicles Taxation (Amendment) Act, 1940 (Punjab Act 2 of 1940) as extended to 

Delhi. 

3. The Punjab Motor Vehicles Taxation (Delhi Amendment) Act, 1954 (6 of 1954). 

4. The Punjab Motor Vehicles Taxation (Delhi Amendment) Act, 1955 (2 of 1956). 

5. The Punjab Motor Vehicles Taxation (Delhi Amendment) Act, 1956 (10 of 1956). 

17 

 
